Monitory Contributions to PACs. All money contributions made to PACs are reportable in one form or another and it is imperative that PACs keep accurate records as to where, when and whom from monies were received. Contributions of under $100 received by a PAC from a single source during a calendar year may be reported as a lump sum total and does not need to be itemized. However, the PAC must keep records on names and addresses of people who contribute $25 or more at any one time.

Contributions of $100 or more received by a PAC from a single source during a calendar year must be listed on the campaign reporting form by name, address, occupation and employer of the individual contributor. (For association members it is permissible to use their business address rather than home address).

Expenses. Expenses under $100 may be reported as part of a lump sum total of non-itemized expenses. Expenses of $100 or more must be itemized by name, and address of person paid and the description of the expense incurred.

Monitory Contributions. Any amount of monitory contributions made to any political candidate or other committee must be reported.

In Kind Contributions. In kind contributions are providing goods or services at the behest of a political candidate or other committee. All contributions in kind made by the PAC must be reported.

Independent Expenditures. Independent expenditures are communications such as newsletters and flyers which are distributed by the PAC and expressly advocates the election or defeat of a candidate or ballot measure. To qualify as an independent expenditure it must not be made at the behest of a candidate or other committee. If it is made at the behest of a candidate or other committee it is treated as an in kind contribution. Independent expenditures must be reported on the PACs campaign report. Additionally, if the PAC independent expenditures are $500 or more in regard to one candidate or measure, a supplemental independent expenditure report (Form 465) must be filed. If an independent expenditure of $1,000 or more made within 90 days of the election by a PAC primarily formed to support state candidates it must report the expenditure within 24 hours.

Support for or against a candidate or measure placed inside a regularly published association newsletter does not qualify as an independent expenditure and does not need to be reported. It is imperative, however, that this be a "regularly" published association newsletter and not a one time or rare event.

Where to File. The place you file your reporting documents depends upon what type of committee you are. Most association PACs are general purpose committees which is a committee that supports or opposes one or more candidate or measure and is involved in more than one election campaign. A general purpose committee cannot be controlled by a candidate or office holder.

•  A state wide general purpose committee is a committee who will be involved with state wide elections or ballot measures and must report to the Secretary of State.

• County general purpose committees file its reporting documents with the County Clerk.

• City general purpose committees file their reports with the City Clerk.